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dc.contributor.authorHaufler, Andreasen
dc.contributor.authorNorbäck, Pehr-Johanen
dc.contributor.authorPersson, Larsen
dc.date.accessioned2011-06-10-
dc.date.accessioned2011-06-29T11:21:23Z-
dc.date.available2011-06-29T11:21:23Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/46562-
dc.description.abstractIn many countries entrepreneurship is promoted through tax reductions for small businesses and by various government support schemes. We analyze the effects of such policies to subsidize small businesses in a setting where both the risk-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale to an incumbent firm) are endogenous. We show that government programs to support small businesses foster market entry by entrepreneurs but, at the same time, give an incentive to choose low risk projects, due to the existence of limited loss offset provisions. This points to a basic trade-off between the goals of raising competition in technology-intensive markets and the desire of governments to foster risky 'breakthrough' innovations.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3473en
dc.subject.jelH25en
dc.subject.jelL13en
dc.subject.jelM13en
dc.subject.jelO31en
dc.subject.ddc330en
dc.subject.keywordbusiness taxationen
dc.subject.keywordinnovationen
dc.subject.keywordmarket entryen
dc.subject.stwMittelstandspolitiken
dc.subject.stwKlein- und Mittelunternehmenen
dc.subject.stwInnovationen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwMarkteintritten
dc.subject.stwInnovationspolitiken
dc.subject.stwInnovationswettbewerben
dc.subject.stwTheorieen
dc.titleEntrepreneurial innovations and taxation-
dc.typeWorking Paperen
dc.identifier.ppn661908585en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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